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全国人民代表大会常务委员会:为了能够更加有效地通过建立中外合资经营企业的方式引进外资、引进技术,有必要适当放宽法定的减免所得税的期限。因此,建议将《中华人民共和国中外合资经营企业所得税法》第五条第一款修改为:“对合营企业,合营期在十年以上的,经企业申请,税务机关批准,从开始获利的年度起,第一年和第二年免征所得税,第三年、第四年和第五年减半征收所得税。”
Standing Committee of the National People’s Congress: In order to be able to import foreign capital more effectively through the establishment of Sino-foreign joint ventures and to introduce technology, it is necessary to relax the statutory period for the relief of income tax. Therefore, it is suggested that the first paragraph of Article 5 of the “Income Tax Law of the People’s Republic of China on Sino-Foreign Equity Joint Ventures” be amended as: “For joint ventures, if the joint venture period is more than 10 years, the enterprise may apply for it and the tax authorities approve it to make profits , The income tax will be exempted in the first and second years and the income tax will be halved in the third, fourth and fifth years. ”